Smith v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

This matter is before the court on Defendant Department of Revenue’s (the department) Motion to Dismiss and replies filed by Plaintiff (taxpayer) and the department.

Based on the assertion that he obtained a discharge of his 1990, 1991, and 1993 state income taxes through federal “Chapter 13” bankruptcy proceedings, taxpayer requests that this court enforce the injunction contained in the bankruptcy discharge order and direct the department to send a notice of abatement to taxpayer for the assessments at issue. In filing his Complaint, taxpayer did not comply with…